Final answer:
Auditors focus on subjective judgments, deviations from historical patterns, and inconsistencies with economic trends when evaluating an estimate's reasonableness. Regularities and situation-dependent factors that do not affect the outcome are not typically scrutinized.
Step-by-step explanation:
In evaluating the reasonableness of an estimate, the auditor would normally concentrate on several factors and assumptions that might introduce uncertainty or bias into the estimate. Factors that can be focused on include subjective judgments that introduce bias, deviations from historical patterns, and amounts that are inconsistent with current economic trends. These factors are critically reviewed because they can each have a significant impact on the reliability of an estimate. Factors that do not contribute to the uncertainty and thus auditors would not normally concentrate on include regularities in the object being measured or other situation-dependent factors that do not affect the outcome.